External audit and evaluation
Our reporting is audited by a third party. KPMG AG Wirtschaftsprüfungsgesellschaft has audited the BASF Group Consolidated Financial Statements and the Management’s Report and has approved them free of qualiﬁcation. The audit of the Consolidated Financial Statements including the Notes is based on the likewise audited ﬁnancial statements of the BASF Group companies.
Statements and ﬁgures pertaining to sustainability in the Management’s Report and Consolidated Financial Statements are also audited. The audit was conducted using ISAE 3000 (Assurance Engagements other than Audits or Reviews of Historical Financial Information) and ISAE 3410 (Assurance Engagements on Greenhouse Gas Statements), the relevant international auditing standards for sustainability reporting. The additional content provided on the BASF internet sites indicated in this report is not part of the information audited by KPMG.
Click here for the Assurance Report on sustainability information
This icon indicates the sections of our report that are part of the audited Consolidated Financial Statements or Management’s Report.